Decree No. 21 of the Ministry of Taxes and Levies validating the Regulation on calculation and payment of land charges by legal persons.

ПОСТАНОВЛЕНИЕ МИНИСТЕРСТВА ПО НАЛОГАМ И СБОРАМ РЕСПУБЛИКИ БЕЛАРУСЬ 31 января 2004 г. № 21 ОБ УТВЕРЖДЕНИИ ИНСТРУКЦИИ О ПОРЯДКЕ ИСЧИСЛЕНИЯ И УПЛАТЫ ПЛАТЕЖЕЙ ЗА ЗЕМЛЮ ЮРИДИЧЕСКИМИ ЛИЦАМИ.

https://www.fao.org/faolex/results/details/en/c/LEX-FAOC082873

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Russian

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LEX-FAOC082873

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This Decree establishes calculation and payment of land charges by legal persons. Land charges shall be compulsory for all land tenants, including lessees and landowners except for cases envisaged by the national legislation. Land charges shall be collected in the form of land tax or rent for land plots allotted on lease to local self-government. The amount of land tax shall be set in accordance with quality and location of land plot and it shall not depend upon economic and other activities by land tenants and landowners. The amount of rent shall be set in accordance with lease contract and it cannot be lower than rates of land tax for the respective land category. Land tax shall be calculated as fixed annual payment per hectare. Land tax shall be subject to annual indexing in accordance with rates set by state budget for the current year.

Regulations